Realities Research Papers - Academia.edu (original) (raw)

The article explores the ways in which language is a factor in the generation of social realities. Having as a foundation social constructionism, the appreciative inquiry is a form of intervention in the organisational environment that... more

The article explores the ways in which language is a factor in the generation of social realities. Having as a foundation social constructionism, the appreciative inquiry is a form of intervention in the organisational environment that can produce a rapid change in the way an organisation’s members define the organisation they work in. Thus, the theory of social constructionism seems to be operational in the organisational space, as it focuses on the relations through which social actors construct realities. The approach of social constructionism starts from the assumption that the language people use in order to understand the world is a social artefact, the historical product of exchanges between people. During the meetings with representatives of governmental and nongovernmental organisations involved in the experiment, we recorded the adjectives and the metaphors they used in order to describe the organisational environment they worked in. The experiment proves the fact that the...

Available Online January 2014 Considering the degree of resemblance between literature and human societies, one is convinced that literature is not just a social construct which is rooted in mere ideas, imaginations or imaginary... more

Available Online January 2014 Considering the degree of resemblance between literature and human societies, one is convinced that literature is not just a social construct which is rooted in mere ideas, imaginations or imaginary situations. Instead, it is a social institution; a form of tradition, which has existed for a long time and is accepted as a vital component of a given society to perform certain functions. In this paper, we see literature as a social reality, which presents the state of things as they are, rather than as they are imagined to be. In the selected literary works for this study, the three writers expose and condemn the harsh and hostile social and political realities which confront the African society at different periods of its evolution. Premised on sociological approach to literary criticism, this paper justifies that literature can be employed in working out national reconstruction being a tool that can make people cooperate with one another through information sharing and dissemination.

This paper explores a general validity of the prevalent Accounting Equation in determining the real wealth and accountability discharge through contemporary financial reporting. In so doing, an augmented accounting framework is developed... more

This paper explores a general validity of the prevalent Accounting Equation in determining the real wealth and accountability discharge through contemporary financial reporting. In so doing, an augmented accounting framework is developed in order to indicate the gaps that may arise in the accounting equation; which is inherent in the system if compared among different layers -sign to alleged to referent (Buarillard 1983(Buarillard , 1994. We argue that this augmented framework will help in enhancing our understanding, at least at the level of pedagogy and for corporate governance and discharging social responsibility, about the missing elements and the nature of financial reporting including the determination of fair values and therefore, reduce the blaming games of maintaining objectivity and neutrality about information provision for an augmented reality of wealth (economic or otherwise) for an entity.

The mind boggling incidences of official corruption in Nigeria and its debilitating impact on the development efforts have called attention to efforts to stem the monster. We have examined these efforts in this... more

The mind boggling incidences of official corruption in Nigeria and its debilitating impact on the development efforts have called attention to efforts to stem the monster. We have examined these efforts in this paper and without equivocation come to the realisation that these efforts are illusions because they fail to address the fundamental issues involved in the corruption conundrum particularly, in this democratic dispensation. We conceptualized corruption as part of the
exploitation, expropriation and appropriation of the masses by the ruling elite using the instrumentality of the state structure. We also examined the different theoretical dimensions of corruption and came to the conclusion that Marxist political economy approach for its empirical and analytical clarity best explains our position on the topic. We also examined the deleterious implications of corruption on the economic, social, political and the security dimensions of the
Nigerian social formation. We analyzed the anti-corruption measures of the present Nigerian democratic dispensation and came to the conclusion that unless the measures take into consideration the character of the Nigerian state and the class system, the nature of the prevailing constitutional provisions, the structure of the Nigerian federation and the operating socio-economic system, they remain illusions in the fight against official corruption. Both the masses and ultimately the Nigerian
state will continue to bear the consequences of the unprecedented corruption in Nigeria

This paper explores a general validity of the prevalent Accounting Equation in determining the real wealth and accountability discharge through contemporary financial reporting. In so doing, an augmented accounting framework is developed... more

This paper explores a general validity of the prevalent Accounting Equation in determining the real wealth and accountability discharge through contemporary financial reporting. In so doing, an augmented accounting framework is developed in order to indicate the gaps that may arise in the accounting equation; which is inherent in the system if compared among different layers -sign to alleged to referent (Buarillard 1983(Buarillard , 1994. We argue that this augmented framework will help in enhancing our understanding, at least at the level of pedagogy and for corporate governance and discharging social responsibility, about the missing elements and the nature of financial reporting including the determination of fair values and therefore, reduce the blaming games of maintaining objectivity and neutrality about information provision for an augmented reality of wealth (economic or otherwise) for an entity.

El siguiente documento es un ensayo sobre historia de la arqueología de las tierras bajas de Guatemala, que trata de establecer los orígenes de este campo de estudio y plantear las realidades en las que ha estado inmersa la arqueología,... more

El siguiente documento es un ensayo sobre historia de la arqueología de las tierras bajas de Guatemala, que trata de establecer los orígenes de este campo de estudio y plantear las realidades en las que ha estado inmersa la arqueología, así como una reflexión sobre su desarrollo hasta la actualidad, particularmente en el departamento de Petén.

Like Volter, French salient author, Al- Jahiz is a philosopher literate; namely, literary dimension of his personality predominates over his philosophical character. Like other great literati and writer of the world, he was a master in... more

Like Volter, French salient author, Al- Jahiz is a philosopher literate; namely, literary dimension of his personality predominates over his philosophical character. Like other great literati and writer of the world, he was a master in all sciences and knowledge of his age including philosophy, speech, politics, and a verity of customs, beliefs and religions and in some of them he was skillful and adroit and wrote books and pamphlets. Among classic writers, the main advantage of Al- Jahiz was in that like the contransitory and modern well- known authors, he has pondered about realities of life and daily problems of community including racism, differences in religions and beliefs and caste characteristics and even morality and behavior of individuals while ignoring ideal community or so-called Utopia. He did not intend to create an ideal socity in his mind in order to laed people toward such community, but instead he made effort only to identify and making the community known at his time. In his philosophical thoughts and contemplations, he was thinking about sensible and tangible realities like Greek naturalist philosophers before Socrates while he has avoided from metaphysical generalities and abstractions beyond feeling and senses. Al-Jahiz was a mirthful and smiley writer and philosopher and loved all states of life and like Volter; he both laughed himself and made the others to laugh.

This paper explores a general validity of the prevalent Accounting Equation in determining the real wealth and accountability discharge through contemporary financial reporting. In so doing, an augmented accounting framework is developed... more

This paper explores a general validity of the prevalent Accounting Equation in determining the real wealth and accountability discharge through contemporary financial reporting. In so doing, an augmented accounting framework is developed in order to indicate the gaps that may arise in the accounting equation; which is inherent in the system if compared among different layers – sign to alleged to referent (Buarillard 1983, 1994; MacIntosh 2000, Ijiri 1986, and Mattessich 2003). We argue that this augmented framework will help in enhancing our understanding, at least at the level of pedagogy and for corporate governance and discharging social responsibility, about the missing elements and the nature of financial reporting including the determination of fair values and therefore, reduce the blaming games of maintaining objectivity and neutrality about information provision for an augmented reality of wealth (economic or otherwise) for an entity.

Negotiations and decisions of the 2007 and 2010 Conference of the Parties (COP) sessions at Bali and Cancun enabled participants to develop pilot projects leading into a national strategy on Reducing Emissions from Deforestation and... more

Negotiations and decisions of the 2007 and 2010 Conference of the Parties (COP) sessions at Bali and Cancun enabled participants to develop pilot projects leading into a national strategy on Reducing Emissions from Deforestation and Forest Degradation (REDD+) 'Readiness'. REDD+ provides incentives for countries to receive payments for restraining greenhouse gas emissions through forest conservation, sustainable forest management and enhancement of forest carbon stocks. The overarching Warsaw Framework on REDD+ set at COP19 in 2013 provided guidelines for how countries can work towards eligibility for results-based payments for carbon savings from REDD+. It included seven points covering governance issues, approaches to reference emissions level estimation, forest inventory and reporting obligations. In this paper we examine the case of REDD+ in Nigeria by assessing how effectively that nation has implemented the Warsaw Framework requirements. We determine that the country's over-ambitious political motivation for REDD+ affected not only the practical design of its National Strategy but also distracted management from establishing adequate safeguards for the program. Lack of capacity in advanced modeling hindered the establishment of the forest emissions reference level. That step was essential to enabling payments for reported and verified emission reduction outcomes. We reveal that national circumstances like forest governance, capacity, and political factors significantly influenced the effectiveness of pilot programs. From the Nigerian case, we maintain that effective REDD+ pilot programs should ensure that there is: full and active engagement with relevant stakeholders; a comprehensive review of forest management policies and regulations to establish a reliable forest reference level; a rigorous and robust

Considering the degree of resemblance between literature and human societies, one is convinced that literature is not just a social construct which is rooted in mere ideas, imaginations or imaginary situations. Instead, it is a social... more

Considering the degree of resemblance between literature and human societies, one is convinced that literature is not just a social construct which is rooted in mere ideas, imaginations or imaginary situations. Instead, it is a social institution; a form of tradition, which has existed for a long time and is accepted as a vital component of a given society to perform certain functions. In this paper, we see literature as a social reality, which presents the state of things as they are, rather than as they are imagined to be. In the selected literary works for this study, the three writers expose and condemn the harsh and hostile social and political realities which confront the African society at different periods of its evolution. Premised on sociological approach to literary criticism, this paper justifies that literature can be employed in working out national reconstruction being a tool that can make people co-operate with one another through information sharing and dissemination.

Assessing underlying realities of accounting's